Harsh v. Cbaddha

135 TTJ 513Income Tax Appellate Tribunal2011#8359 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 147Section 148Section 133(6)Section 142(1)Section 143(3)Section 68Section 131Section 139

Issues it is cited on

long term capital gainsreason to believeaccommodation entrysection 151long term capital gainincome-tax officernotice under section 148reassessment proceedingssection 142section 68assistant commissionerincriminating material

Judgments citing Harsh v. Cbaddha

DCIT, CIRCLE-4(2), NEW DELHI vs. CDS INFRA PROJECTS LTD., NEW DELHI

In the result, the appeal of Revenue and cross-objection of Assessee are dismissed

ITA 1445/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Nov 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2012-13 Deputy Commissioner Of Income Vs. M/S. Cds Infra Projects Ltd., B-94, Tax, Circle 4(2), Okhla Industrial Area, Phase-Ii, New Delhi. New Delhi-110020 Pan :Aadcc0273D (Appellant) (Respondent)

Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)Section 271(1)(b)

…); ii) Addl. CIT Vs. Jay Engg. Works Ltd. 113 ITR 389 (Del.); iii) S.S. Gadgil v. Lal & Co. 53 ITR 231 (SC); iv ) Dhakeswari Cotton Mills Ltd. v. CIT 26 ITR 775 (SC); v ) Nokia India (P) Ltd. v. DDIT 59 taxmann.com 212, ITAT Delhi; vi) Hersh Win Chadha v DCIT 135 TTJ 513 ITAT Delhi; vii) GTC Industries Ltd. v. ACIT 65 ITD 380, ITAT Mumbai; ix ) Smt. Kusum Lata Thakral v CIT, 150 ITR 714 P & H High Court; x ) M/s. Meghna Towers Pvt. Ltd. 87 taxmann.com 329 ITAT Delhi; xi ) M/s. Public Investment And Finance Ltd. vs. ITO 2017-TOIL-238- SC-IT; ITA No. 1445/Del.2023 & CO No.148/Del/2023 6.5 Recently, a number of as…

INCOME TAX OFFICER, KOLKATA vs. SHIVRASHI VANIJYA PRIVATE LIMITED, KOLKATA

In the result, the appeal is hereby treated as allowed

ITA 1098/KOL/2025[2013-14]Status: DisposedITAT Kolkata25 Aug 2025AY 2013-14
Section 143(3)Section 148Section 148(2)Section 253Section 68

…ons were blatantly suspicious and the rules of suspicious transactions apply, as has been held in the case of Hersh W. Chadha v. Deputy Director of Income-tax, Circle-1(1), International Taxation[ 2011] 9 taxmann.com 1 (Delhi)/[2011] 43 SOT 544 (Delhi)/[2011] 135 TTJ 513 (Delhi).\n5. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in facts and in law in not appreciating the judicial principles laid down in the matter of Pr. CIT Vs. Swati Bajaj reported in [2022] 139 taxmann.com 352 (Cal)/446 ITR 56 (Cal) wherein the Hon'ble High Court at Calcutta laid down guidelines on the…

ITO, WARD-6(2), KOLKATA, KOLKATA vs. RAGHUVIR RETAILERS PVT. LTD., KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 1129/KOL/2025[2012-13]Status: DisposedITAT Kolkata11 Aug 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 1129/Kol/2025 Assessment Year: 2012-2013 Income Tax Officer,………………..……………..Appellant Ward-6(2), Kolkata, Aayakar Bhawan, 6Th Floor, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Raghuvir Retailers Pvt. Limited,.……….....Respondent Mandawa Shikhar, 151, Sarat Bose Road, Kolkata-700026 [Pan:Aaecr8231M] Appearances By: Shri S.B. Chakraborthy, Sr. D.R., Appeared On Behalf Of The Revenue Shri Abhisek Bansal, A.R., Appeared On Behalf Of The Assessee

Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 68

…were blatantly suspicious and the rules of suspicious transactions apply, as has been held in the case of Hersh W. Chadha -vs.- Deputy Director of Income Tax, Circle- 1(1), International Taxation [2011] 9 taxmann.cm 1 (Delhi)/[2011] 43 SOT 544 (Delhi)/[2011] 135 TTJ 513 (delhi). (5) whether on the facts and circumstances of the case and in law, the ld. CIT(A) has erred in facts and in law in not appreciating the judicial principles laid down in the matter of Pr. CIT -vs.- Swati Bajaj reported in [2022] 139 taxmann.com 353 (Cal.)/446 ITR 56 (Cal.), wherein the Hon’ble High Court at Calcutta laid down guidelines o…

INCOME TAX OFFICER, WARD - 10(2),, KOLKATA vs. KHATU NIKETAN PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 944/KOL/2025[2013-14]Status: HeardITAT Kolkata05 Aug 2025AY 2013-14

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Siddharth Kejriwal, ARFor Respondent: Shri Mrinmoy Basak, Sr. DR
Section 69C

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.944/KOL/2025 (नििाारण वर्ा / Assessment Year. :2013-2014) Income Tax Officer, Vs Khatu Niketan Private Limited, Ward-10(2), Kolkata GPO 27, Brabourne Road, Mezzanine Floor, Narayani Building Kolkata-700001 PAN No. : AAECK 2891 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue by : Shri Mrinmoy Basak, Sr. DR नििााररती की ओर से /Assessee by : Shri Siddharth Kejriwal, AR सुनवाई की…

INCOME TAX OFFICER, KOLKATA vs. SONU MARKETING PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 923/KOL/2025[2016-17]Status: DisposedITAT Kolkata01 Jul 2025AY 2016-17

Bench: Shri George Mathanito, Ward-5(1), Kolkata Vs M/S Sonu Marketing Pvt. Ltd. 71/3, Kankurgachi, Kolkata-700054 Pan No. :Aadcs 5515 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue By : Shri S.B.Chakraborthy, Sr. Dr नििााररती की ओर से /Assessee By : Ms. Vidhi Ladia, Ar सुनवाई की तारीख / Date Of Hearing : 01/07/2025 घोषणा की तारीख/Date Of Pronouncement : 01.07.2025 आदेश / O R D E R This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 19.03.2025, Passed In Din & Order No.Itba/Nfac/S/250/2024-25/1074708973(1) For The Assessment Year 2016-2017. 2. Shri S.B.Chakraborthy, Ld.Sr. Dr Appeared On Behalf Of The Revenue & Ms. Vidhi Ladia, Ld. Ar Appeared On Behalf Of The Assessee. 3. In The Revenue'S Appeal The Revenue Has Raised The Following Grounds:- 1. Whether On Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Addition Of Rs. 29.48,304/- On Account Of Non-Genuine Losses. 2. Whether On The Facts & Circumstances Of The Case & In Law, The Cit(A) Erred In Deciding The Case In Favour Of The Assessee By Misinterpreting The Relevant Terms Of The Decisions Hon'Ble Supreme Court In The Cases Of Uoi Vs. Ashish Agarwalla (2022 Scc Online Sc 543) & Uoi Vs. Rajeev Bansal (Dated 03.10.2024) [Civil Appeal No. 8629 Of 2024].

For Appellant: Ms. Vidhi Ladia, ARFor Respondent: Shri S.B.Chakraborthy, Sr. DR
Section 68

…ons were blatantly suspicious and the rules of suspicious transactions apply, as has been held in the case of Hersh W. Chadha v. Deputy Director of Income-tax, Circle-1(1), International Taxation[ 2011] 9 taxmann.com 1 (Delhi)/[2011] 43 SOT 544 (Delhi)/[2011] 135 TTJ 513 (Delhi). 5. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in facts and in law in not appreciating the judicial principles laid down in the matter of Pr. CIT Vs. Swati Bajaj reported in [2022] 139 taxmann.com 352 (Cal)/446 ITR 56 (Cal) wherein the Hon'ble High Court at Calcutta laid down guidelines on the…

ADITYA SARAF,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 7812/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Nov 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2014-15 Aditya Saraf Vs. Ito, Ward-17(4) B-45, Inder Puri, New Delhi. New Delhi - 110 012 Pan Awwps1249K (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Kanav Bali, Sr. DR
Section 10(38)Section 131(1)Section 143(1)Section 68Section 69C

…ties regarding the transactions of gift received by assessee even though these were done through banking channels, to be though apparent but not be real one. 4.1.11 Further, in the case of Hersh Win Chadha vs. DDIT, Circle 1(1), International Taxation [(2011 135 TTJ 513 (Delhi)], the Hon'ble ITAT, Delhi have held as under- "6.13. It would, at this stage, be relevant to consider the admissibility and use of circumstantial evidence in income tax proceedings. Circumstantial evidence is evidence of the circumstances, as opposed to direct evidence. It may consist of evidence afforded by the bearing on the fact to be…

BHARAT JHA-HUF,DELHI vs. ACIT, CIRCLE-37(1), NEW DELHI

The appeal is allowed

ITA 6834/DEL/2019[2013+-14]Status: DisposedITAT Delhi31 Jan 2022

Bench: Shri Kul Bharat[Assessment Year: 2013-14

Section 148Section 250Section 68

…IDENCE IN PENNY STOCK CASES CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) • SumatiDayal 214 ITR 801 (SC) • Me Dowell & Co. 154 ITR 148 (SC) • SomNathMaini, 306 ITR 414 (HC) • Ashok Mahehdru& Sons (HUF) v CIT 173 TAXMANN 178 (HC) • Hersh Win ChadhaVs DCIT 135 TTJ 513(ITATDelhi) • Arvind M KariyaVs ACIT IN ITA No. 7024/Mum/2010 (ITAT Mumbai) • 5.2. DECISIONS IN FAVOUR OF REVENUE ON THE ISSUE OF RULE OF EVIDENCE AO is a quasi - judicial authority and rigour of the rules of evidence contained in the evidence act are not applicable. There is no presumption in law that the AO is to discharge an impossible burden…

KRISHNA DEVI,NEW DELHI vs. ITO, WARD- 38(3), NEW DELHI

ITA 6356/DEL/2019[2014-15]Status: DisposedITAT Delhi04 Jan 2022AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6356/Del/2019 : Asstt. Year : 2014-15 Krishna Devi, Vs Income Tax Officer, F-26/124, Sector-7, Rohini, Ward-38(3), New Delhi-110085 New Delhi-110002 (Appellant) (Respondent) Pan No. Abrpd0875E Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 08.10.2021 Date Of Pronouncement: 04.01.2022

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 115BSection 143(2)Section 147Section 148Section 68

…IN PENNY STOCK CASES • CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) • Sumati Dayal 214 ITR 801 (SC) • Mc Dowell & Co. 154 ITR 148 (SC) • SornNath Maini 306 UR 414 (HC) • Ashok Mahendru & Sons (HUF) vs. CIT 173 TAXMANN 178 (HC) • Hersh Win Chadha Vs. DCIT 135 TTJ 513 (ITAT Delhi) • Arvind M Kariya Vs. ACIT IN ITA No. 7024/Mum/2010 (ITAT Mumbai) 5.2 DECISIONS ON THE ISSUE OF - RULE OF EVIDENCE AO is a quasi - judicial authority and rigor of the rules of evidence contained in the evidence act are not applicable. There is no presumption in law that the AO is to discharge an impossible burden to assess the tax…

SHRI RAMASWAMY SHIVARAMAN,,CHENNAI vs. ACIT, CC - 1 (1),, CHENNAI

ITA 571/CHNY/2020[2016-17]Status: DisposedITAT Chennai17 Dec 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./Ita No.571/Chny/2020 िनधा"रणवष"/Assessment Year: 2016-17

Section 54F

…ed on the basis of the material available on record, surrounding circumstances, human conduct, preponderance of probability and nature of incriminating information / evidence" in the case of Hersh V. Chadha L/H of Late W.N. Chadha Vs DDIT(lnt.Tax) (ITAT, Del) 135 TTJ 513. Similarly, with respect to a transaction, the Hon'ble Bombay HC has held that " What has to be considered is not to ask whether the provision should be construed literally or liberally, nor whether the transaction is not unreal and not prohibited by the statute but whether the transaction is a device to avoid tax, and whether the transaction is…

DCIT, NEW DELHI vs. M/S. GULSHAN CHEMICALS LTD., NEW DELHI

In the result, the appeals of the revenue are dismissed

ITA 1524/DEL/2015[2011-12]Status: DisposedITAT Delhi21 May 2020AY 2011-12

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 1523/Del/2015 :Asstt. Year : 2011-12 Ita No. 1524/Del/2015 :Asstt. Year : 2011-12 Dcit, Vs M/S Gulshan Chemicals Ltd., Circle-10(2), E-12, Greater Kailash-I, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacg4002H

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. S. N. Meena, Sr. DR
Section 133(6)Section 154Section 271(1)(c)

…ether the transactions is a device to avoid tax and that the Court cap remove the veil to find out the real nature of the transaction. (ii) The Hon'ble ITAT, Delhi has held in the case of Harsh V. Cbaddha legal heir of Late W.N. Chaddha Vs. DDIT (Intl. Tax), 135 TTJ 513, that the tax liability in the case of suspicious transactions is to be assessed on the basis of tire material available on record, surrounding circumstances, human conduct, preponderance of probability and nature of incriminating information / evidence. (iii) The Hon'ble Supreme Court held in the case of Sutlej Cotton Mills Ltd. Vs. CIT, 116 IT…

DCIT, NEW DELHI vs. M/S. GULSHAN CHEMICALS LTD., NEW DELHI

In the result, the appeals of the revenue are dismissed

ITA 1523/DEL/2015[2011-12]Status: DisposedITAT Delhi21 May 2020AY 2011-12

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 1523/Del/2015 :Asstt. Year : 2011-12 Ita No. 1524/Del/2015 :Asstt. Year : 2011-12 Dcit, Vs M/S Gulshan Chemicals Ltd., Circle-10(2), E-12, Greater Kailash-I, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacg4002H

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. S. N. Meena, Sr. DR
Section 133(6)Section 154Section 271(1)(c)

…ether the transactions is a device to avoid tax and that the Court cap remove the veil to find out the real nature of the transaction. (ii) The Hon'ble ITAT, Delhi has held in the case of Harsh V. Cbaddha legal heir of Late W.N. Chaddha Vs. DDIT (Intl. Tax), 135 TTJ 513, that the tax liability in the case of suspicious transactions is to be assessed on the basis of tire material available on record, surrounding circumstances, human conduct, preponderance of probability and nature of incriminating information / evidence. (iii) The Hon'ble Supreme Court held in the case of Sutlej Cotton Mills Ltd. Vs. CIT, 116 IT…

SHRI PUNEET JAIN,MEERUT vs. ITO, MEERUT

In the result, the appeal of the assessee in ITA No

ITA 1569/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Sept 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri K. Sampat, AdvFor Respondent: Smt. Suleka Verma, CIT-DR
Section 131Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 44A

…lso in respect of proof the material which can be taken into consideration by the ITO and other authorities under the Act is far wider than the evidence which is strictly relevant and admissible under the Evidence Act. In the case of Hersh Win Chadha Vs DCIT 135 TTJ 513 Hon’ble ITAT Delhi has analysed the Nature of income-tax proceedings and powers of Assessing Officer and held that the dispute concerned the determination of the income-tax liability of the assessee rather than fixing any criminal liability or accountability of the assessee for any other law or obligation. The admissibility of documents, evidence…

ANJALI PANDIT,MUMBAI vs. ASST CIT CEN CIR 12, MUMBAI

ITA 3028/MUM/2011[2002-03]Status: DisposedITAT Mumbai17 Nov 2016AY 2002-03

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.3028 To 3032/Mum/2011 (ननधधायण वषा / Assessment Year :2002-03 To 2006-07) Smt.Anjli Pandit, बनाम/ Asstt. Commissioner Of Income Gajanan Building No.8, 178, Tax, Central Circle 12, Vs. Cgo Building, M K Marg, Jawahar Nagar, Mumbai-400020. Goregaon (W), Mumbai-400062 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 68Section 69C

….9 of the appeal order and the assessee did not ask for any cross examination. The ld DR relied on some decisions in support of her arguments namely CIT Vs Durga Prasad More 82 ITR 540 SC, Sumati Dayal Vs CIT 214 ITR 801 SC, Hersh Win Chaddha Vs DDIT(Int. Tax)135 TTJ 513, ITO Vs Shamin Bharwani 170 TTJ 238 (Mum), Shri Arvind M Kariya Vs ACIT (ITA No 7024/Mum/2010 dated 30.1.2013 , ACIT Vs Som Nath Maini(7SOT 202 Chd) and Zikrullah Chaudhary ITA No 669/PN/2012 dated 4.3.2014. The ld DR finally prayed before the bench that in view of the ratio laid down in the above decisions the order of FAA be upheld by dismissin…